The Effect of Budget Preparation Participation on Employee Performance at the Mataram City Regional Financial Agency

Authors

  • Komala Septi Ardini Master of Accounting Program, Faculty of Economics and Business, Universitas Mataram

DOI:

https://doi.org/10.55927/fjst.v3i6.9622

Keywords:

Participation in Budget Preparation, Performance, Financial

Abstract

Participation in budget preparation at the Mataram City Regional Financial Agency is the focus of this research, which aims to assess its influence on employee performance. This research uses descriptive statistics, reliability and validity tests, multicollinearity and heteroscedasticity tests, simple regression tests, and coefficient of determination, as well as reliability and validity tests, all of which were carried out via SPSS. A total of 53 participants filled out the survey which is a data collection technique. The performance of employees at the Mataram City Finance Agency is positively and significantly influenced by their involvement in budget preparation, according to research results.

Downloads

Download data is not yet available.

References

Annisa, et al. (2020). Pengaruh Partisipasi Penyusunan Anggaran, Kejelasan Sasaran Anggaran, Profesionalisme Sumber Daya Manusia dan Komitmen Organisasi Terhadap Kinerja Manajerial (Studi Kasus Pada SKPD Kabupaten Pesawaran). Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR) Vol. 3 No.2, 1-14

Anthony, Robert N. dan Govindarajan, Vijay. 2005. Sistem Pengendalian Manajemen Jakarta: Salemba Empat

Boxall, P. and Purcell, J. (2011), Strategy and Human Resource Management, Palgrave Macmillan, Basingstoke

Davis, K. (1985). Perilaku Dalam Organisasi. Jakarta: Erlangga.

https://jdih.kemenkeu.go.id/fulltext/2004/33TAHUN2004UUPenjel.htm

Kozlowski, S.W.J. & Klein, K.J. (2000). A multilevel approach to theory and research in organizations: contextual, temporal, and emergent processes”, in Klein, K.J. and Kozlowski, S.W.J. (Eds), Multilevel Theory, Research, and Methods in Organizations, Jossey-Bass, San Francisco, CA, pp. 3-90.

Murphy, K. & Cleveland, J. (1991). Performance Appraisal: An Organizational Perspective, Allyn and Bacon, Boston, MA.

Narcisse, S. & Harcourt, M. (2008), Employee fairness perceptions of performance appraisal: a Saint Lucian case study. International Journal of Human Resource Management. Vol. 19 No. 6, pp. 1152-1169.

Nguyen, P.D., Dang, C.X. & Nguyen, L.D. (2015). Would better earning, work environment, and promotion opportunities increase employee performance? An investigation in state and other sectors in Vietnam. Public Organization Review, Vol. 15, pp. 565-579.

Rahayu, N et al. (2014). Pengaruh Partisipasi Penyusunan Anggaran, Kualitas Sumber Daya Manusia (SDM), Dan Penerapan Sistem Informasi Akuntansi Terhadap Kinerja Pemerintah Daerah. Jimat (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha. Vol 2, No. 1

Rynes, S., Barber, A. & Varma, G. (2000). Research on the employment interview: usefulness for practice and recommendations for future research”, in Cooper, C. and Locke, E. (Eds), Industrial and Organizational Psychology, Blackwell, Oxford, pp. 250-277

Siegel, G., & Marconi H.R. (1989). Behavioral Accounting. Cincinnati, OH: South Western

Umami, R. (2020). Pengaruh Partisipasi Penyusunan Anggaran, Gaya Kepemimpinan dan Motivasi terhadap Kinerja Manajerial. JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi. Vol. 7 No. 1, 96-105

Downloads

Published

2024-06-25

How to Cite

Ardini, K. S. (2024). The Effect of Budget Preparation Participation on Employee Performance at the Mataram City Regional Financial Agency. Formosa Journal of Science and Technology, 3(6), 1309–1318. https://doi.org/10.55927/fjst.v3i6.9622

Issue

Section

Articles